CFR›Title 22›Chapter XV›Part 1506›Subpart F ContainsSections 1506.42–1506.43CorpusDaily eCFRDisplayed edition2026-07-09Last updated2026-07-09 Subpart F—Discharge of Indebtedness and Reporting Requirements Sections 1506.42 § 1506.42 Under what circumstances will USADF discharge a delinquent debt? 1506.43 § 1506.43 Will USADF report a discharge of debt to the IRS? Previous E Subpart E—Suspension or Termination of Collection Action Next G Subpart G—Referrals to the Department of Justice